Mr. Elgin Hundtoft, agent for the petitioner, stated that the
improvements component of the subject property for tax year 1995
is believed to have been erroneously valued by the County Assessor
at $44 per sq. ft.; he noted that based on a reconciled estimate
of fair value for improvements of $22.50 per sq. ft., the owners
estimate of value for tax year 1994 is $2,121,600 and for 1995
$2,210,000. Mr. Hundtoft reviewed the comparables they used in
arriving at this value. Ms. Murray stated that after consideration
of the cost, market and income approaches, the Assessor's Office
arrived at a final value of $3,160,000 for the for the subject
property. Mr. Hundtoft presented numerous data sheets with graphs
plotting the improvement value of property after land values had
been subtracted from the total value of the property; his methodology
was to equalize the improvement value only with no regard for
total value. Mr. Hundtoft's methodology was disputed by the
Assessor's office appraisal staff because appropriate appraisal
methodology required by the guidelines provided by the Appraisal
Institute and the State of Colorado requires equalization of similar
property to be based on the total value of a property and establishing
those values by the use of three acceptable approaches--cost,
sales comparison, and income capitalization. Much discussion
followed.

M O T I O N

Commissioner Clarke moved that the Board of County Commissioners
accept the recommendation of the Assessor's Office and deny the
Petition for Abatement and Refund of Taxes for Steele's Market,
Inc. for Parcel No. 97264-33-001 for the years 1994 and 1995 and
support the Assessor's valuation on this property at $3,160,000.

Motion carried 3 - 0.

At this time, the Board considered the Petition for Abatement
for the same parcel as above, but for 1996; Mr. Hundtoft informed
the Board that this determination of value and arguments were
the same as for 1994 and 1995 and his estimation of value for
1996 is $2,210,000. Ms. Murray reviewed the packet of information
prepared by the Assessor's Office; she noted that after consideration
of the cost, market and income approaches, the Assessor's office
arrived at a value of $3,289,500 for the subject property. Gary
Wright and David Hazen requested further clarification of how
the value was determined on this property and both indicated they
think the Assessor's Office assessment is out of line. Much
discussion followed.

M O T I O N

Commissioner Clarke moved that the Board of County Commissioners
accept the recommendation of the Assessor's Office and deny the
Petition for Abatement and Refund of Taxes for Steele's Market,
Inc. for Parcel No. 97264-33-001 for the year 1996 and support
the Assessor's valuation on this property for $3,289,500.

This request for abatement is for Parcel No. 96011-15-001 (Steele's
Windsor Market on Harmony Road) for 1994 and 1995. Mr. Hundtoft,
agent for the petitioner, stated that this reduced valuation request
is based on a comparison of Assessor's valuations of similar
nearby properties and, using a more consistent measure of building
area than is recorded in the County's records, his estimate of
actual value for 1994 is $2,033,400 and $2,156,100 for 1995.
Mr. Hundtoft stated that the major problem between the Assessor's
Office and himself is in the difference of how each perceives
where the value of the land should be looked at in equalizing
values; the Assessor's way of the combined value divided by the
square foot of the property is the opposite of how he figures
value, which is that the only legitimate value of the building
is the value of the building divided by the square feet of the
building. Mr. Hundtoft stated that the Assessor's Office is
not being fair by comparing this property to big properties with
big land values. Ms. Ring stated that the Assessor's Office
is required to use three approaches to value to appraise property
and in determining value they do make adjustments for location.
Mr. Johnson reiterated that this is the appropriate methodology
applied by the National Appraisal Institute and the State of Colorado.
Chair Disney asked if the Assessor's Office has the discretion
to use Mr. Hundtoft's formula for determining value; Mr. Johnson
responded in the negative. Ms. Murray reviewed all the salient
facts and conclusions of the Assessor's Office and noted that
after consideration of the cost, market and income approaches,
the value of $3,139,800 was determined to be the most accurate
for 1994 and $3,376,100 for 1995. Much discussion followed.

M O T I O N

Commissioner Olson moved that the Board of County Commissioners
accept the recommendation of the Assessor's Office and deny the
Petition for Abatement and Refund of Taxes Steele's Windsor Market
for Parcel No. 96011-15-001 and support the Assessor's valuation
of $3,139,800 and 1994 and $3,376,100 for 1995.

The Board of County Commissioners reconvened at 3:00 p.m. with
K-Lynn Cameron, Open Lands Manager and John MacFarlane, Director
of Parks and Open Lands. Chair Disney and Commissioner Clarke
was present; Commissioner Olson was absent. Recording Clerk,
S. Graves.

1. Snowy Ridge Intergovernmental Agreement: Ms. Cameron
requested Board approval of the Intergovernmental Agreement concerning
the Snowy Ridge property; she noted that the Cities of Fort Collins
and Loveland have signed the agreement and the closing on the
property is at 10:00 a.m. tomorrow.

M O T I O N

Commissioner Clarke moved that the Board of County Commissioners
approve the Intergovernmental Agreement concerning the Snowy Ridge
property and authorize the Chair to sign same.

Motion carried 2 - 0.

A97-54 INTERGOVERNMENTAL AGREEMENT CONCERNING THE

SNOWY RIDGE PROPERTY BETWEEN THE BOARD OF

COUNTY COMMISSIONERS AND THE CITY OF FORT COLLINS

AND THE CITY OF LOVELAND

Ms. Cameron stated that the Open Lands Board suggested that there
be a celebration of the Ute/Snowy Ridge property out on the site
at sunset on May 15, 1997 and she invited the Commissioners to
attend.

2. Presentation of Big Thompson River Study: Ms. Cameron
provided a brief overview of the results of the Big Thompson River
Study; she noted the study went from the mouth of the Big Thompson
Canyon to the Weld County line covering 7600 acres. Ms. Cameron
presented individual maps showing the ecological considerations,
floodway and flood plain, visual resources, composite of Open
Lands priorities, and land ownership of parcels larger than 10
acres.

3. Larimer County Open Lands Program 1996 Annual Report:
Ms. Cameron submitted the 1996 annual report of the Open Lands
Program, including their mission statement, information about
the Open Lands Board, and the acquisitions in cooperation with
others.

4. Review of proposed Resource Allocation Models for the
County Open Lands Fund: Ms. Cameron submitted copies of
the proposed resource allocation model and stated that the Open
Lands Board would like to adopt this allocation model at their
next meeting; the handout indicated how the funds will be leveraged
with grants and partnerships. Mr. MacFarlane stated that the
Open Lands Board will use this model as a guide to evaluate where
they are every six months.

5. Open Lands Board Meeting on April 24, 1997: Ms. Cameron
reminded the Board that Amy O'Herron of the Montana Land Reliance
will speak at the Open Lands Board meeting on April 24, 1997 from
5 to 7 p.m. at the Loveland Library.

-- Mr. Hass requested the Chair's signature on a Promissory Note
and Deed of Trust in order to finance the purchase of the Snowy
Ridge property from Ute Farm Incorporated.

MOTION

Commissioner Clarke moved for approval of the Promissory Note
and Deed of Trust in financing the purchase of the Snowy Ridge
property.

Motion carried 3-0.

D97-11 DEED OF TRUST BETWEEN THE BOARD OF COUNTY

COMMISSIONERS AND THE PUBLIC TRUSTEE OF THE
COUNTY

IN WHICH THE PROPERTY IS SITUATED; FOR THE BENEFIT

OF UTE FARM INCORPORATED; AND A PROMISSORY NOTE

BINDING THE BOARD OF COUNTY COMMISSIONERS TO
PAY

THE SUM OF $1,550,000.00.

-- Mr. Hass requested approval on an interim agreement which
will allow Clyde and Jan Canino, owners of the Forks Café,
the rights to draw water from a county owned well. Mr. Hass explained
that this agreement is terminable by either party by giving 30
days written notice, and shall only last until the Livermore Community
Water Association has been formed.

MOTION

Commissioner Clarke moved for approval of the interim agreement
concerning the County's water rights being used by Clyde and Jan
Canino at the Forks Café.

Motion carried 3-0.

A97-55 MEMORANDUM OF AGREEMENT BETWEEN THE BOARD OF

COUNTY COMMISSIONERS AND CLYDE G. CANINO AND
JAN H.

CANINO AND THEIR ASSIGNS (Allowing use of water
at the

Forks Café from the county well)

-- Mr. Hass informed the Board that a lawsuit has been
filed against himself and Patty Dean, Social Services Child Protection
Supervisor, and requested permission to hire Hall & Evans
to represent them. The lawsuit was filed by William and Kenny
Sanderson in reference to an alleged child abuse case which took
place in 1992-93, concerning Jack Shepard of Cache La Poudre Junior
High. Mr. Hass explained that the Sheriff's Department requested
Social Services conduct an investigation and the County Attorney's
Office advised Social Services on the matter.

MOTION

Commissioner Olson moved for approval allowing Mr. Hass to hire
Hall & Evans to represent himself and Patty Dean regarding
this lawsuit.

Motion carried 3-0.

2. OPEN SESSION FOR PUBLIC COMMENT: Mr. Landis Clark
addressed the Board during the open session for public comment;
he explained that he donates the use of a building he owns to
the Livermore community to be used as a community center for craft
fairs, plays, etc. Mr. Clark stated that last fall, County building
inspectors informed him that the building is not up to code, and
to be able to continue to use the building for these community
functions, some renovations would have to be made; the cost to
make the improvements is now approximately $50,000. Mr. Clark
explained that he does not have this kind of money to invest in
a barn that is only being used periodically for community functions.
Mr. Clark came to the Board to ask for help in finding a solution
to this problem; one that will not be too costly, but will still
allow the continued use of the building for community functions.
Mr. Garton responded by explaining the building departments position
on code enforcement; some discussion followed. Chair Disney explained
to Mr. Clark that the County cannot ignore code violations and
to do so, could cause the County to be liable in case of fire
or other accidents. Commissioner Clarke agreed that it is the
County's responsibility to ensure the building is safe for public
use, and suggested that Mr. Clark meet with the planning and building
departments in order to find a resolution to this problem; one
that will ensure a safe building and one that will hopefully address
the cost issue as well.

3. APPROVAL OF MINUTES FOR THE WEEK OF APRIL 7, 1997:

Commissioner Clarke moved that the Board of County Commissioners
approve the Minutes for the week of April 7, 1997.

Motion carried 3-0.

4. APPROVAL OF SCHEDULE FOR THE WEEK OF APRIL 21, 1997:

MOTION

Commissioner Olson moved that the Board of County Commissioners
approve the Schedule for the week of April 21, 1997.

Motion carried 3-0.

5. CONSENT AGENDA:

MOTION

Commissioner Clarke moved for approval of the following documents
as listed on the consent agenda on document review for April 15,
1997:

A97-56 WARRANTY COLLATERAL AGREEMENT BETWEEN THE BOARD OF
COUNTY COMMISSIONERS AND MICHAEL LADEN

(Grasslands Subdivision 1st, 2nd, and 3rd
Filings)

A97-57 MEMORANDUM OF UNDERSTANDING AGREEMENT BETWEEN THE
BOARD OF COUNTY COMMISSIONERS AND THE COLORADO DIVISION OF WILDLIFE
(Provision of Weed Control on the CDOW's Lands in Larimer County)

R97-34s RESOLUTION REGARDING THE RELEASE OF RESTRICTIONS ON
SALE OF LOTS FOR LONGVIEW SUBDIVISION

R97-35z FINDINGS AND RESOLUTION DENYING THE PETITION OF
ANDY AND ANDREA ANDREWS TO AMEND CONDITIONS OF SALLEE REZONING

R97-36s FINDINGS AND RESOLUTION APPROVING THE AMENDED PLAT
OF AUDREY'S ACRES MINOR RESIDENTIAL DEVELOPMENT AND AMENDED EXEMPTION
OF THE HAMMOND EXEMPTION AND VACATION OF ACCESS EASEMENT

R97-37s FINDINGS AND RESOLUTION APPROVING THE PLAT OF IHNEN
MINOR RESIDENTIAL DEVELOPMENT

R97-38s FINDINGS AND RESOLUTION APPROVING THE PLAT OF SAKOWICZ
MINOR RESIDENTIAL DEVELOPMENT

Motion carried 3-0.

6. WORKSESSION:

-- Elitch Gardens Amusement Park Proposal: Ms. Hart
discussed the proposed schedule and costs involved should the
Commissioners decide to again offer Elitch tickets at a discounted
rate to County employees. Discussion followed on how to best
distribute the tickets to employees. Ms. Hart suggested that
this year she would like to take requests for tickets, along with
payment in advance; once all requests were collected, they would
be combined and tickets would be issued based upon a random selection
process. Those persons whose requests were not drawn, would have
their money refunded. This would eliminate employees having to
stand in long lines only to be turned away once tickets ran out.
The Commissioners decided to limit the number of tickets to six
per family; and set the employee cost at $10.00 per ticket.

MOTION

Commissioner Olson moved that the Board approve the allocation
of $2,250.00 from the Special Projects Fund in support of the
Elitch Gardens Amusement Park outing scheduled for August 30,
1997.

Motion carried 3-0.

-- Rockies Baseball Game: Ms. Hart discussed transportation
options for the Rockies Baseball Game on Sunday, June 29, 1997.
Double Decker Bus Company had the lowest price at $368.00 per
bus, plus a $20.00 per bus parking fee; Ms. Hart determined that
three buses would be sufficient to support this function.

MOTION

Commissioner Clarke moved that the Board approve the allocation
of $1,359.00 from the Special Projects Fund to provide employee
bus transportation to the Rockies Game on Sunday, June 29, 1997.

Motion carried 3-0.

-- Invitations: Ms. Hart reviewed the pending invitations
with the Board and they indicated to her which events they could
attend.

6. PROPERTY LEASE FOR MENTAL HEALTH: Keith Olson requested
the Board approve efforts to negotiate a lease arrangement with
Mr. Brad Lenz, for the lease of the building at 148 Remington
Street, Fort Collins, CO 80521, in order to provide additional
office space and treatment facilities for the use and benefit
of the Child and Family Center. The property includes 4200 square
feet which can be leased for approximately $13.00 per square foot
annually; the lease would be for 8 - 10 years, with the possibility
of a rate adjustment at the 3 - 5 year mark. Mr. Olson explained
that they would be able to participate in the remodeling of this
building which would allow them to have the offices built to suit
their needs. Mr. Olson noted that there may be a problem with
parking, but he feels confident that they could work around that
issue. After some discussion, the Commissioners determined that
this would be a good idea to pursue.

MOTION

Commissioner Olson moved for approval of the Mental Health Department
to pursue negotiations in securing a lease for the property at
148 Remington Street, to accommodate the Child and Family Center.

Motion carried 3-0.

7. UPDATE ON LANDFILL FINANCIAL PROBLEMS: Janelle Henderson
informed the Board that Waste Management is diverting substantial
amounts of trash from the Larimer County Landfill and taking this
trash to its own landfill in Ault. Consequently the Natural Resources
Department is projecting a $1 million shortfall in revenue for
1997. Ms. Henderson feels they can offset some of this revenue
loss through unencumbered fund balance; however, she does not
see this as a viable long-term solution. As a result, Ms. Henderson
requested the Board allow the Natural Resources Department to
drop the surcharge on out-of-county trash at the Larimer County
Landfill in an attempt to replace revenue being lost from Waste
Management's diversion efforts. Ms. Henderson stated that alternatives
to this action would include reducing or eliminating projects,
services and people; specifically by closing the Recycling Center,
eliminating the household hazardous waste programs, or by closing
the transfer stations, all of which could greatly affect the community.
Ms. Henderson also brought up the possibility of raising tipping
fee rates at the landfill; although this is being considered,
it is not something she recommends at this time. Much discussion
followed. Commissioner Clark addressed the fact that in this
situation the County is in direct competition with private enterprise,
and where privately owned companies would be working towards a
profit margin, the County is using its profits to provide additional
programs and services for the community. Chair Disney noted
that there were a few potentially affected interested parties
in the audience, and asked them if they had any comments to add
to this discussion. Art Gallegos, Gallegos Sanitation Inc., Mick
Mercer, City of Loveland Solid Waste Division, and Susie Gordon,
City of Fort Collins Natural Resources, all gave some input as
to their positions regarding this situation. The Commissioners
agreed that eliminating the out-of-county surcharge seemed to
be the best option at this time.

MOTION

Commissioner Clarke moved to eliminate the 2.5 times markup for
out-of-county trash being taken to the Larimer County Landfill.

Motion carried 3-0.

MOTION

Commissioner Olson moved that the Board of County Commissioners
go in to executive session at 10:50 a.m. to discuss a personnel
matter with Ms. Tremblay.

Motion carried 3-0.

The Executive Session ended at 10:55 a.m., and the following action
was taken.

MOTION

Commissioner Olson moved to approve the waiver of Personnel Policy,
Section F, specific to the voluntary resignation of Kathie Mills
allowing her full payment of all accrued vacation leave hours.

Motion carried 3-0.

COMMISSIONER REPORTS:

-- Commissioner Clarke wanted to insure that Chair Disney
and Commissioner Olson had a chance to read a memorandum from
Brent Nittmann regarding a possible loan from the State to expand
facilities for Community Corrections; as there is a limited window
of opportunity to take advantage of this loan, he advised a follow
up session with Kathy Snell in the near future.

-- Commissioner Olson stated that she visited Emergency Services
and toured their facility.

MOTION

Commissioner Clarke moved that the Board of County Commissioners
go into Executive Session at 11:15 a.m. to discuss a personnel
matter with Kathy Snell.

Mr. Elgin Hundtoft, agent for the petitioner, stated that there
is little he can say to add to what was said yesterday during
the abatement hearing for 1995 for Steele's Windsor Market, but
for the record he noted that they are still looking at the same
comparables and the same numbers and he reviewed the items and
the position he took yesterday and his disagreement with the Assessor's
position. Mr. Hundtoft stated that, in his opinion, the Assessor's
Office has provided erroneous information and the Board acted
on wrong information. Mr. Hundtoft stated that he is requesting
the value for this property for 1996 be placed at $2,156,100.

Ms. Murray informed the Board that the selling price for Steele's
Market as recorded in the Clerk and Recorder's Office was $3,359,261;
she submitted a handout and noted that with the addition of the
8,492 sq. ft. built in 1995, and after consideration of the cost,
market and income approaches, it is the Larimer County Assessor's
opinion that the value of $3,900,000 most accurately reflects
the value of the subject property for 1996.

Chair Disney advised Mr. Hundtoft of the difference between the
legislative process and the judicial process; he stated that today's
hearing before the Board is a quasi-judicial hearing and it is
the Commissioners job to interpret the rules given them by the
State Legislature and Mr. Hundtoft is asking the Board to change
the rules. Mr. Hundtoft responded that he is not attempting
to change the rules, but he is saying that the Assessor's Office
interpretation of using the square footage of land plus property
and building as a unit measure is not following the rules and
they are wrongly using an appraisal practice. Mr. Johnson asked
Mr. Hundtoft about his education in appraising; Mr. Hundtoft responded
that he has received six certificates for six courses taken at
the University of Colorado. Mr. Hundtoft stated that he went
as far as he could go but did not get an appraisal license because
then he could not do what he is doing today; he noted he passed
all the courses with high grades. Chair Disney asked the Mr.
Johnson, Ms. Murray and Ms. Ring if he misinterpreted what was
said yesterday; they responded in the negative. Mr. Johnson stated
that they cannot go by Mr. Hundtoft's set of rules - they go by
equalization of the total value of the property. Much discussion
followed.

M O T I O N

Commissioner Clarke moved that the Board of County Commissioners
accept the recommendation of the Assessor's Office and deny the
Petition for Abatement and Refund of Taxes for Steele's Windsor
Market for Parcel No. 96011-15-001 and support the Assessor's
valuation on this property at $3,900,000 for the tax year 1996.

This request for abatement regards Parcel No. 97123-40-002 (Robinson
Piersal Plaza, 420 S. College - Safeway, Fantastic Sams, etc.)
for the 1994 year. Elgin Hundtoft, agent for the petitioner,
addressed the Board by stating that it is difficult to open the
hearing when he received the complete formal report on this property
only moments before. Commissioner Clarke asked why Mr. Hundtoft
was just receiving this information now; Mr. Johnson explained
the statutes specify that only the information used to value the
property are to be furnished, and he would have gladly given a
copy of the report to Mr. Hundtoft, but Mr. Hundtoft stated he
was only interested in the market and income information. Commissioner
Clarke wanted to state for the record that the information has
been available and that the Commissioners have had it for a couple
of days. Chair Disney suggested to Mr. Johnson that in the future,
and in all fairness, it would be a good idea for the petitioner
to have the entire packet prior to the hearing.

Mr. Hundtoft again explained that he looks at the value per square
foot of the building and adds it to the land to arrive at the
total valuation of the property. Mr. Hundtoft claims that the
underground parking should be valued no higher than the value
of an equal amount of land in the same area and on that basis
the underground parking lot would be approximately $500,000.

Patty Ring explained the specifications of the property and gave
the cost approach value at $5,291,440.00; market approach of $4,539,080.00;
income approach of $4,480,050.00; and a reconciled value of $4,547,400.00.
Ms. Ring also gave a comparison of like properties in the area.
Discussion followed.

MOTION

Commissioner Olson moved that the Board of County Commissioners
accept the recommendation of the Assessor's Office and deny the
Petition for Abatement and Refund of Taxes for Boreal Builders
for Parcel Number 97123-40-002 and support the Assessor's valuation
on this property at $4,547,400 for the tax year 1994.

Motion carried 3-0.

At this time, the Board continued the hearing regarding Boreal
Builders for the same property (Parcel No. 97123-40-002) for 1995/1996.
Elgin Hundtoft, agent for the petitioner, had no further comments
regarding this petition.

Ms. Ring explained that the Assessor's Office did go through a
reappraisal process in 1995, and determined that the value of
the property had remained the same: $4,547,400.

Mr. Hundtoft again denied further comment regarding this petition.

MOTION

Commissioner Clarke moved that the Board of County Commissioners
accept the recommendation of the Assessor's Office and deny the
Petition for Abatement and Refund of Taxes for Parcel Number
97123-40-002 for the years 1995 and 1996 and support the Assessor's
valuation on this property at $4,547,400.